Cuomo wants City Hall to raise property taxes to cover the cost of transit upgrades. That’s truly unusual: Property taxes have long been the only rates the city sets on its own, without Albany’s interference. And why doesn’t the governor demand more cash from Long Island for his LIRR upgrades?

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He also insists Gotham match whatever Albany spends on repairs during a transit “emergency” — a requirement that codifies his call for Mayor de Blasio to chip in for half the MTA’s $836 million “emergency” plan.

Plus, he says the city, going forward, should “provide in full all funding required to meet the capital needs” of transit in its boundaries.

Yes, as MTA boss Joe Lhota notes, existing law requires Gotham to fund the “capital needs” of subways and buses. But in fact, Albany has picked up the lion’s share of those costs since the ’80s.

And it all ignores the overriding need for reform. Until Lhota & Co. can show the agency has ended the abuses behind recent multibillion-dollar cost overruns, the MTA hasn’t earned permanent new income.

This doesn’t mean all Cuomo’s ideas are bad: It makes perfect sense to route cash from the MTA-dedicated “mobility tax” directly to the agency, rather than via Albany.

And maybe at some point City Hall should cough up more. Yet city taxpayers already account for 72 percent of MTA revenues — which, by the way, go to pay not just for subways and buses, but also for commuter lines. Plus, City Hall has agreed to pitch in $2.5 billion for the MTA’s five-year capital plan.

In any case, the neverending Cuomo-de Blasio feud mustn’t obscure the real bottom line: New Yorkers need the subways fixed — and that includes repairing the MTA dysfunction that produced the current crisis, not just tossing in more cash.